Resources
Nonprofits
Form 990 Policy and Memo
08/02/22
Form 990 Series – Public Disclosure Policy and Memorandum
This memorandum includes a sample policy for tax-exempt organizations to ensure they lawfully respond to requests for certain organizational documents as required by the Internal Revenue Code, as well as…
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Form 990 Policy and Memo
08/02/22
Form 990 Series – Mission Statement Memorandum
This is a memorandum for attorneys to use in advising nonprofit clients when answering Form 990 Part I, line 1 and Part III, line 1 (description of organization’s mission and…
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Form 990 Policy and Memo
08/02/22
Form 990 Series – Joint Venture Policy and Memorandum
This memorandum includes a sample policy for nonprofit organizations engaging in joint ventures to ensure that they are complying with applicable IRS requirements, as well as a discussion of the…
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Form 990 Policy and Memo
08/02/22
Form 990 Series – Investment Policy and Memorandum
This memorandum includes a sample nonprofit organization investment policy, as well as a discussion of the legal rationale and background for the policy and considerations for implementation. This policy and…
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Form 990 Policy and Memo
08/02/22
Form 990 Series – Independent Governing Body Policy and Memorandum
This memorandum includes a sample independent governing body policy, as well as a discussion of the legal rationale and background for the policy and considerations for implementation. The purpose of…
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Form 990 Policy and Memo
08/02/22
Form 990 Series – Gift Acceptance Policy and Memorandum
This memorandum includes a sample gift acceptance policy for California tax-exempt organizations, as well as a discussion of the legal rationale and background for the policy and considerations for implementation.…
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Form 990 Policy and Memo
08/02/22
Form 990 Series – Fundraising Policy and Memorandum
This memorandum includes a sample fundraising policy for California nonprofits to ensure that the solicitation of donations complies with relevant state and federal laws, as well as a discussion of…
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Form 990 Policy and Memo
08/02/22
Form 990 Series – Document Retention Policy and Memorandum
This memorandum includes a sample document retention and destruction policy for tax-exempt organizations, as well as a discussion of the legal rationale and background for the policy and considerations for…
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Form 990 Policy and Memo
08/02/22
Form 990 Policy Series – Conservation Easement Policy and Memorandum
This memorandum includes a sample policy for tax-exempt organizations to ensure compliance with federal laws governing acceptance of conservation easements, as well as a discussion of the legal rationale and…
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Form 990 Policy and Memo
08/02/22
Form 990 Policy Series – Conflict of Interest Policy and Memorandum
This memorandum includes a sample Conflict of Interest Policy for California nonprofit public benefit corporations exempt under section 501(c)(3) of the Internal Revenue Code, as well as a discussion of…
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